What Is the Term Used for Intercompany Transactions from a Subsidiary

question 39

Multiple Choice

What is the term used for intercompany transactions from a subsidiary to a parent?

• A) Upstream transfer
• B) Horizontal transfer
• C) International transfer
• D) None of the above

---

Definitions:

Complexity-Related

Pertaining to costs or processes that increase due to the complexity of operations, products, or services.

Order-Related

Pertaining to costs or activities that are directly tied to the processing of specific customer orders.

Raw Ingredients

Basic and unprocessed materials used in the manufacture or production of goods.

Activity-Based Costing

A costing method that assigns costs to products or services based on the activities and resources that go into producing them, aiming to more accurately reflect the costs incurred.